ACCT7060 Business Accounting (3 units)
This course stresses the analytical use of accounting information from the perspective of business management. Under current business environment, managers need financial information to aid in planning operations, controlling operations, assessing performance, and making financial decisions in order to compete effectively in world markets. This course will cover topics of financial accounting and management accounting. Financial accounting includes topics for preparation of financial statements, ratios analysis and cash flow analysis. Management accounting includes topics for decision making, such as cost determination and control, relevant costing, budgetary control, responsibility accounting, capital budgeting decisions, and performance evaluation.
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